企业的产权关系与会计的权益理论（下）

四）企业论。企业论的概念比独立主体论更宽,但是它的范围和应用并不非常明确。独立主体论视企业为一个主要为权益持有人的利益从事经营的独立经济单位,而企业论视企业为一个为许多利害相关的群体利益从事经营的社会机构。除了债权人和所有者之外,广义的群体包括：职工...     

学校和医院等公益机构收费权质押初探

文章以学校、医院等公益机构收费权质押融资经济现象为契机,解读了其产生的法律依据及其运行的法律缺陷和不足,并对这些现象的具体内容进行了解析.从学校、医院等公益机构的市场监管等角度,提出了一些解决这些现象的手段和途径,期望为学校、医院等公益机构的收费权质押融资经济业务事项提供一些有益的探索.     

切块分类 强化主体 公开透明 提升预算管理水平

预算管理是高校财务管理的核心。预算管理水平的高低直接决定了高校资金运作的绩效。近年来,华中科技大学围绕如何提高预算管理水平进行了一系列尝试,对改善学校的财务状况起到了明显的促进作用。一、切块分类,改革预算管理体制长期以来,华中科技大学实行统一领导、分级管理、集中核算的财务管理体制。学校财务处为学校一级财务机构,后勤集团、产业集团、附属中小学等为二级财务机构。学校财务处主要负责统一制定学校的各项财务规章制度,行使校级财务管理职能,对学校各类     

关于表彰抗震救灾先进集体和先进个人的决定

5月12日，四川省汶川县发生了8．0级特大地震。面对这场突如其来的自然灾害，全行各级机构和广大干部员工坚决贯彻执行党中央、国务院的一系列指示精神。众志成城，全力以赴，奋力开展抗震救灾工作．特别是受灾地区分行广大员工．视灾情为命令，视时间为生命，临危不惧，沉着应对，奋不顾身，冲锋在前，夜以继日地奋战在抗震救灾第一线，最大限度地保证了我行员工和财产的安全，以最快速度率先在灾区恢复金融服务，出色履行了金融企业的社会责任。为夺取抗震救灾阶段性胜利作出了突出贡献，     

加大财税金融政策支持力度扶持文化产业发展

一、财政政策 根据文化产业发展的需要,进行政策调整,加大支持力度,提高扶持的针对性和有效性。各级财政要视财力安排一定专款,设立“文化产业发展专项资金”,采取贴息、补助、奖励等方式．支持文化产业发展。对具有民族特色的文化产业项目可给予重点扶持。对民办非营利性文化机构举办的公益性活动,财政视情况可给予适当补贴。     

香港持续业务运作计划的测试及演习

1.若持续运作计划并未经过适当的定期测试,认可机构不应视该计划为已完成.测试是为了确保持续运作计划是可行的.测试包括核实认可机构人员的认知及准备程度,以及确定持续运作计划实际运作时的成效.2.认可机构应至少每年测试其持续运作计划一次.高级管理层应参与年度测试,并应清楚知道一旦启动持续运作计划,他们本身需要采取的行动.此...     

关于高校采购国产设备退税政策实施效应的思考

为了保障社会经济持续稳定发展,国家始终把教育科技放在重要位置。为鼓励科学研究和技术开发,减轻研发机构研发成本,服务经济社会发展大局,自2009年起,国家对内外资研发机构采购国产设备实施全额退还增值税政策。国产设备退税政策实施以来,学校作为八个退税受益主体之一,也是享受退税政策效应比较显著的。如何规范高效落实好增值税留抵退税政策,推动学校高质量发展,是每个学校财务工作者都应主动思考的课题。本文对此进行了探讨。     

如何提高学校行政管理效率

学校行政管理部门是校党委直接领导下的综合职能部门,行政管理效率在学校管理中,占有极具重要的地位。影响学校行政管理工作效率的因素有:机构设置因素、管理制度因素、领导者因素、行政人员个人因素、管理技术因素。提高学校行政管理效率的措施有:要进行机构改革、精简机构;建立和健全科学管理工作制度;要提高学校领导者管理素质和领导艺术;加强在职培训工作,提高行政人员的素质;实行激励机制,调动行政队伍的积极性;实行管理技术和工具的现代化;测定行政管理效率,刺激效率提高;建立学校智囊团。     

抓住源头谋发展 业务创新获突破——云南省分行机构业务发展纪实

机构客户、公司客户和个人银行客户共同组成商业银行的三大客户群体，在国际先进的商业银行业务结构中，机构业务早已成为金融创新、风险控制、结构优化和稳定收益的重要支撑。近年来，国内各家商业银行纷纷把机构业务作为组织机构、发展战略和资源配置上的重点，对机构业务的竞争愈演愈烈，一场以政府机构、财政社保、军队武警、医院学校等为代表的优质机构客户争夺战也悄悄拉开了序幕。     

如何提高学校行政管理效率

学校行政管理部门是校党委直接领导下的综合职能部门,行政管理效率在学校管理中,占有极具重要的地位.影响学校行政管理工作效率的因素有:机构设置因素、管理制度因素、领导者因素、行政人员个人因素、管理技术因素.提高学校行政管理效率的措施有:要进行机构改革、精简机构;建立和健全科学管理工作制度;要提高学校领导者管理素质和领导艺术;加强在职培训工作,提高行政人员的素质;实行激励机制,调动行政队伍的积极性;实行管理技术和工其的现代化;测定行政管理效率,刺激效率提高;建立学校智囊团.     

创新高校金融人才培养模式 促进上海国际金融中心建设

金融人才缺乏的问题已严重制约了我国金融业进一步发展,在推进上海国际金融中心建设中,人才培养尤为重要。高校是人才培养的主要阵地,高校金融专业人才培养必须适应我国经济发展,适应上海国际金融中心建设的要求。本文分析了高校金融人才培养过程中存在的诸多问题,提出了高校金融专业人才培养模式上进行创新、发展、变革的建议。     

Department of education and local authorities: Breaking the partnership in order to survive

Propaganda to the contrary notwithstanding, schools have been saved from the worst of the expenditure cuts. But the price has been high, and the education service may never be quite the same again.     

Dysfunctional Effects of League Tables: A Comparison Between English and Scottish Primary Schools

League tables based on Key Performance Indicators (KPIs) have become an important part of the management of the UK's education system. While the performance measured by KPIs has apparently improved, concerns have been raised that they may have unintended or dysfunctional effects. This article compares English with Scottish schools. The authors found that English primary schools perceive their KPI systems (with league tables), as being significantly more dysfunctional than those of their Scottish counterparts (without tables). The article provides empirical evidence to support the many arguments that high-stakes single proxy indicators can have significant dysfunctional effects.     

INTERPRETING RECENT RESEARCH ON SCHOOLING IN DEVELOPING COUNTRIES

Policymakers in developing countries have long been troubledby the undesirable, but apparently unavoidable, choice betweenproviding broad access to education and developing high-qualityschools. Recent evidence, however, suggests that this is a badway to think about human capital development. Grade repetitionand high dropout rates lead to a significant waste of resourcesin many school systems. Students in quality schools, however,respond in ways that reduce such inefficiencies, perhaps evensufficiently to recoup immediately investments in quality. Promoting high-quality schools, however, is more difficult thanmany have thought, in part because research demonstrates thatthe traditional approach to providing quality—simply providingmore inputs—is frequently ineffective. Existing inefficienciesare likely to be alleviated only by the introduction of substantiallystronger performance incentives in schools and by more extensiveexperimentation and evaluation of educational programs and schoolorganizations. Incentives, decentralized decisionmaking, andevaluation are alien terms to education, in both industrialand developing countries, but they hold the key to improvementthat has eluded policymakers pursuing traditional practices.      

谈沉浸式双语教育的新发展

随着双语教育实践在我国很多学校和培训机构的实践和深入,双语教育模式的使用和师资结构都有了很大的变化。沉浸式双语教育模式在全国部分地区也得到了应用,并呈现出从一线城市向二三线城市扩张的势头。虽然在教材、多媒体、教学理念、能力培养等方面国外的教育教学资源均占有优势,但是也不能盲目的直接照搬这种纯英文的教学模式,沉浸式双语教育应慢行,本文从师资力量、双语教材、语言环境等方面进行了分析,并给出了解决对策。     

高等院校管理育人问题

大学管理育人和服务育人是一篇大文章,是弥补中小学教育做人教育、素质教育缺失的有效过程和手段,是培养高素质、具有创新能力社会主义现代化建设事业接班人的重要环节。高等学校一定要对此高度重视,认真谋划,纳入教育教学体系,使管理育人和服务育人由号召、口号成为现实,发挥应有的功效。     

Virtual schools

Virtual schools have already made their appearance. This paper examines the factors which promote or slow the spread of virtual schools. Technological change, economic rationalism, and the suitability of conventional schools for the information age are identified as reasons for the continued growth of virtual schools. Conversely, the identification of an appropriate pedagogy, the lack of required teaching skills, concerns for the reshaping of human values, socialisation, and the continued need for student supervision are seen as reasons why virtual schools will not rapidly overtake conventional ones. It is concluded that virtual schools will continue to increase in the 21st century, and that appropriate planning must be made for their impact.     

Electronic commerce education: Analysis of existing courses

E-commerce is reshaping business practices and education, yet many have expressed concern over the e-commerce education and training provided to students. This study examines the extent to which business schools, particularly accounting programs, are integrating e-commerce education into their curricula. An analysis of 79 syllabi provides evidence regarding: (1) the scope and nature of e-commerce education; (2) educational approaches to e-commerce; (3) e-commerce topics that could be taught as part of e-commerce education; (4) methods of coverage of e-commerce education; and (5) methods and reference materials for teaching an e-commerce course. This study initiates a general dialogue on the nature, content, objectives, and delivery of e-commerce education. An exploratory review and content analysis of a sample of 79 syllabi, representing different sizes of universities worldwide, reveals that business schools and accounting programs offer e-commerce courses emphasizing a broad range of skills, objectives, perspectives, teaching methods, and cognitive content. However, many common themes, topics, and assignments have emerged. The e-commerce education issues addressed in this study should help business schools and accounting programs prepare students for the challenges awaiting them in the area of emerging technological advances.     

How business schools lost their way

Business schools are facing intense criticism for failing to impart useful skills, failing to prepare leaders, failing to instill norms of ethical behavior--and even failing to lead graduates to good corporate jobs. These criticisms come not just from students, employers, and the media but also from deans of some of America's most prestigious B schools. The root cause oftoday's crisis in management education, assert Warren G. Bennis and James O'Toole, is that business schools have adopted an inappropriate--and ultimately self-defeating--model of academic excellence. Instead of measuring themselves in terms of the competence of their graduates, or by how well their faculty members understand important drivers of business performance, they assess themselves almost solely by the rigor of their scientific research. This scientific model is predicated on the faulty assumption that business is an academic discipline like chemistry or geology when, in fact, business is a profession and business schools are professional schools--or should be. Business school deans may claim that their schools remain focused on practice, but they nevertheless hire and promote research-oriented professors who haven't spent time working in companies and are more comfortable teaching methodology than messy, multidisciplinary issues--the very stuff of management. The authors don't advocate a return to the days when business schools were glorified trade schools. But to regain relevancy, they say, business schools must rediscover the practice of business and find a way to balance the dual mission of educating practitioners and creating knowledge through research.     

Central Mandates and Local Incentives: The Colombia Education Voucher Program

In decentralized education systems programs that promote centralmandates may have to be devolved to local governments, communities,and providers. When participation by local governments and providersis voluntary rather than compulsory, the determinants of programplacement are important in predicting potential benefits toindividuals. This article analyzes incentives for municipalitiesand private schools to participate in Colombia's voucher program.It finds that the demand for secondary education relative tothe capacity of public schools and the availability of spacesin private schools in the municipality were key predictors ofmunicipal participation, whereas the number of underserved studentshad a nonlinear effect on participation. Schools whose educationalquality was moderate and charged moderate tuition fees werethe most likely to participate; the program was less attractiveto schools whose quality and fees were high and to schools whosequality and fees were low.